Abstract

This research represents research of case study at Share’i Indonesian Agro Trade Cooperation of Malang titled “Evaluation of Accounting Treatment to Mudharabah Deposit at Share’i Indonesian Agro Trade Cooperation of Malang”. This research aimed to find out the accounting treatment of mudharabah deposit at Share’i Indonesian Agro Trade Cooperation of Malang and evaluated the accounting treatment of mudharabah deposit of Share’i Indonesian Agro Trade Cooperation of Malang has been fit wit PSAK No.59. In this research, the tool to evaluate data was PSAK No.59 of Syariah Banking Account. Data used was secondary data and data collection used documentation method. The research showed that accounting treatment related to the mudharabah treatment of Share’i Indonesian Agro Trade Cooperation of Malang has fit with PSAK No.59. In the latest accounting period, Share’i Indonesian Agro Trade Cooperation of Malang measure mudharabah deposit as large the noted value. Independent investment (mudharabah investment) from the third party was presented as the nominal. Mudharabah deposit tool which made by Share’i Indonesian Agro Trade Cooperation of Malang was special report which explained the mudharabah deposit average rate and the result. The conclution from the discussion was accounting for mudharabah deposit by Share’i Indonesian Agro Trade Cooperation of Malang has included confession, measurement, presentation and revelation. Generally has fit with PSAK No.59 although not all. It happened since they were fitted with the Share’i Indonesian Agro Trade Cooperation of Malang condition and needs.